Which of these transactions will not be recorded in cash book?

Correct answer: C. Salary remained outstanding

  • A. Cash received from debtors
  • B. Cash paid to creditors
  • C. Salary remained outstanding
  • D. Cash deposited with bank

Explanation

A cash book records transactions involving cash or bank. Salary that remains outstanding creates a liability but no cash movement, so it is recorded through an adjustment entry rather than in the cash book.

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About Accounting Principles

Accounting principles explain the rules used to record, classify and report business transactions. Coverage includes the accounting equation, double-entry system, accrual and cash bases, matching and prudence concepts, consistency, going concern, business entity, and the difference between capital and revenue items.

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